Regarding IMS Mandatory from 1st July 2026

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Nitin Khaire

Nitin Khaire (Querist)
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02 July 2026 Dear Sir,
Please share notification no about IMS mandatory from 1st July 2026.

Regards
Nitin Khaire

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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02 July 2026 IMS became mandatory for all regular GSTR-3B filers from 1 April 2026; composition taxpayers are exempt.
Inaction = deemed acceptance — an unreviewed invoice flows into your GSTR-2B as available ITC automatically.
Section 38 of the CGST Act, substituted by Notification 16/2025-CT (17 Sep 2025), now ties ITC to accepted IMS records.
The absolute locking of the ITC section in Form GSTR-3B from the July 2026 tax period is covered under GSTN Advisory No. 666. This enforces that Table 4 (ITC) is strictly auto-populated from GSTR-2B, which itself is completely formed based on your active choices (Accept/Reject/Pending) within the IMS.

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